she ceased to qualify to make HSA contributions beginning with the month she went on Medicare which apparently was retroactive to some month in 2022. so on the 8889 she would check family coverage for the months she was not on medicare and none for the month she was. can't say how that 3980 was computed since i don't know the month she ceased to qualify. it may include income which must be separately reported or perhaps the HSA lost money. the excess will automatically be included in income. however, the earnings if any must be separately reported
